Distinct persons, ‘Nil’ valuation under Rule 28 and the limits of Section 74 of the CGST Act Few GST issues have produced as many show-cause notices, with as little guidance from the statute itself, a...
Upload on Fri Nov 13 2026
Case Analysis: State of Rajasthan v. Jhabra Ram, 2026 INSC 1169 (28 October 2026) An officer tells an arrested person, in a sentence or two, why they are being taken in. Nothing is handed over on pape...
Upload on Fri Nov 13 2026
Every poker room must earn somehow, and in most of the world the answer is the rake: a small cut from each pot. In India, that single choice can decide whether a club is a lawful recreational business...
Upload on Tue Nov 03 2026
Case Analysis: Rajendra Narpatmal Lodha v. Directorate of Enforcement, Mumbai & Anr., Writ Petition No. 1910 of 2026, Bombay High Court. Can the Enforcement Directorate (ED) obtain a court order to qu...
Upload on Thu Oct 22 2026
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At Lex Works, our dedicated GST Law team offers a comprehensive suite of services designed to navigate the complexities of Goods and Services Tax.
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